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8.2.2. Withholding Taxes

Non-residents without a branch or PE are subject to final withholding taxes on the gross income sourced in Costa Rica. The following are some of the rates of such withholding tax:

https://itp.orbitax.com/filestore/api/PreSignedDownload/Embedded/?token=8599d024-e0be-40a9-8c6c-33e46e6d5ce4

The following table shows the most up-to-date standard domestic withholding tax rates.

Capital Gains 15.0 %
Dividends 15.0 %
Interest 15.0 %
Royalty Copyright 25.0 %
Royalty Patent 25.0 %
Royalty Trademark 25.0 %
Sales 0.0 %
Service Management 25.0 %
Service Technical 25.0 %

*Rates are current as of 02 October 2022